Regulations Governing Investment Tax Credits for Tourist Industry Participation in Government-Sanctioned International Tourism Publicity and Promotion Undertakings Article 8
If the taxation authority discovers that a tourism enterprise has made an untruthful report after examining disbursement source documents submitted by an enterprise, the authority shall impose relevant tax evasion penalties in accordance with the Taxation Act and Income Tax Act.
中文原文 觀光產業配合政府參與國際觀光宣傳推廣適用投資抵減辦法第8條
依本辦法申請投資抵減之觀光產業，其支出之原始憑證，經稅捐稽徵機關發現有虛報不實情事者，依稅捐稽徵法及所得稅法有關逃漏稅處罰之規定辦理。